measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.

应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。

the existence of the account receivable is a result to occupy market in the buyer「s market.

应收帐款的存在是买方市场下企业为占有市场而必然出现的结果。

the account receivable is at present the enterprise to market competition to stabilize their sales channel, occupy a greater share, expand the market one way of business income.

应收账款是目前企业应对市场竞争为稳定自己的销售渠道，占据市场更大份额，扩大企业收益的手段之一。

therefore, the foreign trade enterprise must establish the perfect credit risk management function and undertakes the customer risk control and the account receivable management responsibility.

因此，外贸企业必须建立健全专门的信用风险管理体系，专业化地承担客户风险控制和应收账款管理的责任。

the smes play an important role in china」s economic development. however, the problems of financing and account receivable have become more and more serious.

中小企业在我国经济增长中发挥着重要的作用，但在其发展过程中不可避免会遭遇融资难题，应收账款沉淀更加剧了企业流动资金困难。

make sure all the account receivable is transferred to department or ledger within two days. deal with the permit and certificate on chinese accounts.

确保所有应收帐款在两天之内转入财务部或分类帐。负责中方帐户的制证工作。

the proportion of account receivable in an enterprise「s total capital is becoming larger and larger, which tremendously affects the existence and development of a construction enterprise.

应收账款占企业总资产的比重越来越高，严重制约了施工企业的生存与发展。

this article basically launches according to the account receivable collection actual problem.

本文基本上按照应收帐款收款的实际问题展开。

this text introduces the theory analysis of management of the account receivable at first.

本文首先是介绍应收帐款管理的理论分析。

they will seek movable property financing to revitalize account receivable assets, and crack financing difficulties for medium and small-sized enterprises.

寻求动产融资盘活企业应收账款资产，破解中小企业融资难题。

finally, according to the reality and credit policy, some suggestions on how to strengthen the management of account receivable are given.

根据实际情况，从信用政策入手，提出加强应收帐款管理的具体措施。

this article analyzes the development of account receivable as well as causes and risks of bad debt, and then puts forward risk index system, control system and some measures to avoid risks.

分析了应收账款的形成过程与呆账、坏账产生的原因及其风险危害，提出了建立应收账款风险指标体系、建立和完善内控制度等防范与规避应收账款风险的措施。

through analyzing current status of account receivable, here are problems and relative reasons, measures to control the account receivable explained in this text.

本文从应收账款现状分析阐述企业应收账款存在的问题及原因，提出相应提高企业应收账款管理的措施。

the last part of the article presents the practice of the banks」 account receivable in china and puts forward some suggestions on the system bases on the analysis of the whole dissertation.

然后结合全文对应收账款质押制度中的银行保护的分析为银行应收账款质押贷款业务及其风险控制提供五点操作建议，为推动我国应收账款质押制度的发展和完善和提供参考。

account receivable is not equal to creditor right, it has its special definition and range.

应收账款并不等同于债权，有其特定的内涵和范围。

this text proceeds from dly company's actual conditions, researches management problem of the account receivable of the company deeply.

本文从dly公司实际情况出发，对公司应收账款管理问题进行了比较深入的研究。

this article focuses on the problems of the construction enterprises in account receivable management and offers some solutions of how to strengthen the management of the account receivable.

文章重点阐述了当前施工企业在应收账款管理中存在的问题，并对如何加强应收账款的管理提出了相应的改进对策。

sales support: quoting, order processing and follow-up, account receivable check-up and recovering, customer services, etc.

销售支持：报价、订单处理与跟蹤、应收帐款核对与追收、客户服务等。

should collect and prepay the project: the checking and calculating of the bill receivable , account receivable and bad account loss;

应收及预付项目：应收票据、应收账款及坏账损失的核算；

in the third part of basis account receivable management exists how do some questions on strengthen the account receivable the internal control to carry on the analysis.

第三部分根据应收帐款管理中存在的一些问题就如何加强应收帐款的内部控制进行分析。

more and more outsourcing forms arisen in recent years, such as marketing outsourcing, human resource outsourcing, account receivable outsourcing, and manufacture outsourcing, etc.

近几年，企业的外包形式越来越多，出现了营销外包、人力资源管理外包、应收账款外包、生产外包等。

believed generally that, enterprise enhancement which takes the account receivable, the account receivable internal control superiority can more unfold.

一般认为，企业对应收帐款重视的加强，应收帐款内部控制的优势会被更多地展现出来。